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🇨🇦 CRA Newcomer Benefits • RC151 • GST/HST Credit • CGEB

GST/HST Credit & Canada Groceries and Essentials Benefit Newcomer Guide 2026

Learn how newcomers can apply for Canada's GST/HST credit and, from July 2026, the Canada Groceries and Essentials Benefit (CGEB), including RC151, tax residency, world-income information, payment timing, income limits and family amounts.

1. GST/HST Credit Became the Canada Groceries and Essentials Benefit in July 2026

The GST/HST credit was a tax-free quarterly benefit for low- and modest-income individuals and families. Beginning in July 2026, it was replaced by the Canada Groceries and Essentials Benefit (CGEB). The CRA continues to administer the benefit and determines eligibility and payment amounts from tax and family information. For the July 2026 to June 2027 payment period, CRA uses the individual's or family's 2025 tax information.

Key Framework Highlights:
  • The GST/HST credit payments issued in January and April 2026 were still paid under the GST/HST credit name.
  • The July 3, 2026 and October 5, 2026 payments are CGEB payments.
  • The CGEB is tax-free.
  • The benefit is income-tested and can be available even where the individual or family had no income.
  • A person normally becomes eligible based on Canadian tax residency and the other statutory conditions; immigration status alone does not automatically establish eligibility.
  • For people who have already filed the relevant Canadian tax return, CRA generally calculates future benefit payments automatically.
Action Checklist:
  • Determine your Canadian tax-residency status.
  • Make sure your marital status and family information are current with CRA.
  • File the applicable Canadian income tax return each year so CRA can recalculate the benefit.
  • If you are a new resident who has not yet filed a first Canadian return, check whether RC151 is the appropriate newcomer application.
  • Set up CRA direct deposit if you want eligible payments deposited electronically.

2. 2026 Payment Dates and Benefit Years

The 2026 calendar year contains payments under both names because the GST/HST credit was replaced in July. The benefit year runs from July to June, and the annual amount is recalculated every July using the previous year's tax-return information.

3. 2026-27 Canada Groceries and Essentials Benefit Amounts

For the July 2026 to June 2027 payment period, CRA states that the benefit is based on 2025 adjusted family net income and family circumstances. The figures below are maximum component amounts before income-based reductions and other adjustments.

ComponentMaximum 2026-27 amountHow it is used
Eligible individual$445Base amount for an eligible individual
Eligible spouse or common-law partner$445Amount for an eligible spouse or partner; only one payment is made for the family
Each eligible child under 19$234Amount for each eligible child registered for the benefit
Additional amount for a single individual without children$234Additional amount subject to the applicable income rules
Maximum single individual amount$679$445 basic amount + $234 additional single-individual amount before income-based reductions
Maximum couple amount with no children$890$445 for each eligible adult before income-based reductions

4. Newcomers and Form RC151

A new resident of Canada does not necessarily have to wait until filing their first Canadian tax return before applying for the benefit. CRA's current RC151 is the Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada. CRA states that new residents can use RC151 to apply before their first return. The current form has an online version as well as downloadable versions.

5. Newcomer World Income: What CRA Is Actually Asking For

CRA can need income information from the period before a newcomer became a resident of Canada because that information is not available from a Canadian tax return for the pre-arrival period. The relevant amount is world income, in Canadian dollars, for the applicable period before Canadian tax residency. It should not be described as an automatic requirement to report two complete prior tax years.

Key Framework Highlights:
  • World income means income from sources inside and outside Canada for the relevant period.
  • The information is used to determine the benefit amount when CRA does not yet have the necessary Canadian return information.
  • The amount should be reported in Canadian dollars using an appropriate conversion method.
  • If the applicant genuinely had no income during the applicable pre-residency period, the accurate amount can be $0.
  • A spouse or common-law partner's relevant income information can also matter when determining family benefits.
  • CRA can request additional information if the benefit cannot be calculated from the information already available.

6. Who Can Qualify: Tax Residency Matters

The GST/HST credit and CGEB are benefits tied to Canadian tax residency and statutory eligibility conditions. A newcomer may qualify even if they had little or no income, but low income alone does not create eligibility. CRA's eligibility rules consider residency during the relevant payment periods, age or family circumstances, marital status and income.

7. How the Annual Benefit Is Calculated

After the newcomer has established the normal annual benefit calculation through a Canadian tax return, CRA generally recalculates the benefit each July. For the July 2026 to June 2027 period, CRA uses the 2025 tax return and 2025 adjusted family net income. Changes in marital status, number of children, residency or a reassessment can change the amount.

8. The $50 Quarterly Threshold and Lump-Sum Payments

The original page incorrectly described the rule as an annual credit under $50 being paid in July. CRA states that if the entitled amount per quarterly payment is less than $50, the individual does not receive four quarterly payments. Instead, the entire amount is paid as a single payment in July.

9. The June 5, 2026 One-Time GST/HST Credit Top-Up

A separate one-time payment was issued on June 5, 2026 before the CGEB began. CRA states that the payment generally provided a 50% increase to the annual GST/HST credit amount for the July 2025 to June 2026 period. It was based on family circumstances in January 2026 and 2024 adjusted family net income.

Key Framework Highlights:
  • The top-up was issued June 5, 2026.
  • It was generally available automatically to people who were entitled to the GST/HST credit in January 2026 and met the applicable conditions.
  • It was not part of the regular July 2026 CGEB payment.
  • The top-up did not include amounts from related provincial or territorial programs.
  • Maximum one-time top-up amounts included $267 for a single individual with no children, with larger maximum amounts depending on family composition.
  • A person who had not filed the relevant 2024 return could file it later and, if eligible, receive a retroactive payment.

10. Newcomer Application Roadmap

The practical application route depends on whether the newcomer has already filed the first Canadian tax return and whether there are children under 19.

Action Checklist:
  • Canadian residency date
  • Marital status
  • Spouse or common-law partner information where applicable
  • Information about children under 19
  • Pre-residency world income in the amount and period requested by CRA
  • Canadian tax identification information
  • Banking information for direct deposit if desired

11. Direct Deposit, Notices and Changes

The CRA benefit system can be affected by changes in family or tax information. A newcomer should keep their address, marital status, children, direct-deposit information and other relevant information current. CRA My Account can show expected payment dates and amounts once the benefit is established.

12. 2026 Accuracy Notes

This guide distinguishes the GST/HST credit as it existed through June 2026 from the Canada Groceries and Essentials Benefit that replaced it beginning in July 2026. The federal benefit is administered by CRA, while certain related provincial or territorial programs can be included or paid through the same benefit system. Exact eligibility and amounts depend on the applicable federal rules, family circumstances, income and residency.

Frequently Asked Questions

Not for the current benefit period. The GST/HST credit was replaced by the Canada Groceries and Essentials Benefit (CGEB) starting in July 2026. January 5 and April 2, 2026 payments were still GST/HST credit payments, while July 3 and October 5, 2026 payments were CGEB payments.

For the July 2026 to June 2027 period, CRA states a maximum of $679 for a single individual, $890 for a married or common-law couple, and $234 for each eligible child under 19, before applicable income-based reductions and other adjustments.

A new resident can apply before filing the first Canadian tax return. CRA's current RC151 is the Canada Groceries and Essentials Benefit Application for Individuals Who Become Residents of Canada. The appropriate application route can depend on whether the newcomer has children under 19.

CRA can require world-income information for the applicable period before the person became a Canadian tax resident so it can calculate the benefit when a Canadian return is not yet available. This should not be described as an automatic requirement to report two complete prior tax years. Report the amount and period requested by the current CRA application.

Possibly, but not automatically. Holding a study permit or work permit does not by itself establish eligibility. The person must satisfy CRA's tax-residency and other statutory benefit conditions for the relevant payment period.

The 2026 GST/HST credit payments were issued January 5 and April 2. A separate one-time top-up was issued June 5. The CGEB replaced the GST/HST credit in July, with quarterly payments beginning July 3, 2026 and continuing in the July-to-June benefit cycle.

Official Government & CRA References

2026 Benefit Metrics

  • Current Benefit Name
    Canada Groceries and Essentials Benefit (CGEB)
  • 2026-27 Single MaximumUp to $679
  • 2026-27 Couple MaximumUp to $890
  • Eligible Child Amount$234 per child under 19

Related Tax Tools

Newcomer First Tax Return Guide→Canada Child Benefit Guide and Calculator→Canadian Tax Residency for Newcomers→CRA Direct Deposit Guide→Canada Groceries and Essentials Benefit Calculator→

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